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Last Updated: 2/28/2013

Historical Structure Rehabilitation Credit

A refundable credit is available to taxpayers who are eligible for the Federal Historic Rehabilitation Credit for improving a certified historic structure located in Minnesota. The credit may be assigned to others, including insurance companies (Minnesota Statute 297I.20, subd. 3).

To qualify for the Minnesota credit, the project developer must apply for approval from the State Historic Preservation Office (SHPO) of the Minnesota Historical Society before any rehabilitation of the structure begins. For contracts entered into after May 1, 2010, the credit is equal to 100 percent of the federal credit.

For eligibility requirements and information on how to apply for approval, go to the SHPO website at

To claim the credit, see the instructions for the appropriate line of the tax return. You must attach the credit certificate you received from the SHPO to your return.